Good Financial Governance in Africa

The Good Financial Governance in Africa programme promotes transparency and accountability in public financial management and is implemented by the Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH on behalf of the German Federal Ministry for Economic Cooperation and Development (BMZ) and the European Union (EU). Its objective is to foster Good Financial Governance in Africa, more specifically to equip decision-makers in African public finance to use region-specific services, products and further education to improve financial governance.

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  • P.O. Box 1372, Hatfield, 0028 Hatfield Gardens, Block C, Ground Floor 333 Grosvenor Street, Pretoria South Africa

  • +27 (0)12 423 5900


  • Week Days: 08.00 to 17.00
    Sunday: Closed

Auditing for SDGs

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The Good Financial Governance Heat Map – a tool for Supreme Audit Institutions to assess Public Financial Management systems

Supreme Audit Institutions (SAIs) have considerable potential to make an important contribution to the implementation of the Sustainable Development Goals (SDGs). They are key players when it comes to controlling the efficient and effective use of public funds. Particularly in Sub Saharan Africa the performance of government and administration is often insufficient, hampering the delivery of badly needed public services such as health or education.

In December 2016, gathered in Abu Dhabi for its XXII Congress, the International Organisation of Supreme Audit Institutions (INTOSAI) pledged to make a “meaningful contribution” to the SDGs. In its Abu Dhabi Declaration the organisation recognises the growing expectations from the international community towards external auditors and “aims to become an authoritative independent voice on the challenges facing the global community in planning and implementing the SDGs”.

The GFG in Africa programme, in the context of its partnership with the African Organisation of Supreme Audit Institutions (AFROSAI), has supported preliminary research on how SAIs can best contribute to the achievement of the SDGs.

The INTOSAI congress was an opportunity for the GFG in Africa Programme Manager, Dr Barbara Dutzler, to present first results of the research undertaken by the programme, which draws on data from seven African countries, pointing at a positive correlation between public financial management (PFM) performance and development results. She emphasised that “without a well-functioning public finance system the achievement of the SDGs will be a risk“. The information compiled in the first version of the GFG Heat Map publication indicated some first results that support the underlying hypotheses behind the Heat Map approach:

– There is a linkage between good performance in public financial management and the achievement of development results.

– Governance is a key determinant in achieving development results.

– A country’s normative and political economy play an influential role.

In the coming months, GIZ will continue to proactively support AFROSAI’s and INTOSAI’s pioneer work on developing a framework to report holistically on public financial management systems. You can read more details on the research process and preliminary results here: Heat Map.


Dr Barbara Dutzler during her presentation at the INTOSAI Congress in Abu Dhabi in December 2016 (Photo © GIZ)